Which is an explicit requirement in the Circular No$.230$ rule on conflicts of interests? a$)$ The practitioner should send copies of written consents to the SEC's Office of the Chief Accountant

b$)$ The practitioner may not represent an attest client if the practitioner is personally conflicted

c$)$ The practitioner may not represent a client if such representation adversely affects another client

d$)$ The practitioner should retain copies of written consents for at least $36$ months